Abstract

This working paper is a forthcoming chapter in the Oxford Handbook of Law and Economics, edited by Francesco Parisi. It provides a brief overview of economic issues in tax law, including distribution and efficiency in general, the role of administrative and political economy concerns in an income tax, the choice between income and consumption taxation, the significance of entity-level taxation of corporations, and the issues raised by base-broadening tax reform.

Shaviro, Daniel, The Economics of Tax Law (January 1, 2014). Oxford Handbook of Law and Economics, edited by Francesco Parisi, Forthcoming; NYU School of Law, Public Law Research Paper No. 14-04; NYU Law and Economics Research Paper No. 14-06. Available at SSRN: https://ssrn.com/abstract=2380898

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